(A) Any lodging provider who fails, neglects or refuses to collect the tax as provided by § 37.037 shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $500.00. Any lodging provider who fails or refuses to make any return as provided by § 37.040, to keep adequate records or to open them for inspection by the city, or to furnish other data reasonably requested by the governing authority shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $500.00. Any lodging provider who makes a false or fraudulent return with intent to evade the tax shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $500.00. Each and every day during any portion of which any violation is committed, continued or permitted, shall constitute a separate offense and shall be punished accordingly.
(Ord. 2008-17, passed 8-5-08)
(B) (1) Every person who shall operate any business without the payment of the rentals provided for in §§ 37.070 through 37.077 of this chapter shall be subject to a penalty of $100.00 for each and every day that such person shall conduct such business using and occupying the streets, easements, alleys or other public ways of the city without such payment, which sum may be recovered by the city in a court of competent jurisdiction by a suit filed therein.
(2) Every person and the local manager or agent of such person failing or refusing to make the report required by § 37.071 shall, upon conviction thereof, be fined as provided in § 10.99, and every day’s failure or refusal shall be deemed a separate offense.
(`87 Code, § 22-62) (Ord. 1980-1, passed 1-8-80)